## **PINKSTON PANTHERS**
**SC050346**
**RECEIPTS AND PAYMENTS ACCOUNTS YEAR ENDED 30 JUNE 2025**
**Pinkston Panthers SCIO (SC050346)**
**Year ended 30 June 2025**
## **APPENDIX 1**
|OSC**r**|**Trustees’ Annual Report for the period**|
|---|---|
||Period start date
Period end date|
||Day
Month
Year
Day
Month
Year|
||From
01
07
2024
To
30
06
2025|
Office of the Scottish **Charity Regulator**
## **Reference and administration details**
Pinkston Panthers **Charity name Other names charity is known by Registered charity number SC050346 Charity’s principal address** 8 Trinity Grove Edinburgh
**Postcode EH5 3HD**
## **Names of the charity trustees on date of approval of Trustees’ Annual Report**
||**Trustee name**|**Office (if any)**|**Dates acted if**
**not for whole year**|**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**|
|---|---|---|---|---|
|**1**
**2**
**3**
**4**
**5**|Stewart Pitt|Treasurer|||
||Emma Nabili|Chair|||
||Gordon Cameron|Secretary|||
||David Knox||Joined 01/01/2025||
||||||
## **Reference and administration details**
## **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)**
|**Name**|**Dates acted if not for whole year**|
|---|---|
|Craig Ritchie|Resigned 25/10/2024|
|Fraser Gormal|Resigned 12/01/2025|
|||
1
**Pinkston Panthers SCIO (SC050346)**
**Year ended 30 June 2025**
## **Structure, governance and management**
**Type of governing document** Constitution created from SCVO Model SCIO Constitution **Trustee recruitment and appointment** Trustees recruited from Parents of athletes and Coaches.
**----- Start of picture text -----**
Trustees recruited from Parents of athletes and Coaches.
**----- End of picture text -----**
## **Objectives and activities**
**Charitable purposes** - The advancement of public participation in the sport of canoeing, kayaking or other paddle sports. - To encourage all prospective and current members to contribute to the development of the sport and the organisation in line with their abilities and aspirations. - Providing and making available training in those sports. - Working in partnership with other bodies to advance the purposes. **Summary of the main activities** We run a coached club night every night throughout the year that caters **in relation to these objects** for beginners right up to serious competitors. We also arrange training sessions at other sites in Scotland and down south mainly focussed on members who are interested in competing. We run Slalom competitions as part of British Canoeing’s National Ranking Races.
2
**Pinkston Panthers SCIO (SC050346)**
## **Year ended 30 June 2025**
## **Achievements and performance**
**Summary of the main achievements of the charity during the financial period**
Ran weekly club sessions and some weekend training camps. Also coached members at competition weekends. Organised races at Pinkston, Grandtully and Alva. There were numerous successes at British National ranking races and several members were promoted to higher divisions through the year. Two club members qualified for British Junior and Under 23 whitewater racing team.
## **Financial review**
|**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if**
**any)**|We maintain close control on finances and always ensure that there are
sufficient reserves to cover fixed costs (container storage, insurance
etc)
Income is generated from Club sessions, races and grants.
Expenditure is mainly on storage, Equipment and paying for site hire.
We charge members for club sessions at a rate that just covers the
sessions. Where sessions are too small to be economic then we will
cancel them.
Race income, donations and grant funding cover purchase of new
equipment and storage hire.
Free unrestricted reserves at the year end were £18,227 which meets
the above policy.|
|---|---|
||N/A|
||N/A|
3
**Pinkston Panthers SCIO (SC050346)**
## **Year ended 30 June 2025**
## **Other optional information** ~~ee~~
## **Declaration** ~~ee~~
**The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees**
**Signature(s) Full name(s)** Stewart Pitt **Position (e.g. Chair)** Treasurer **Date** 10/03/2026
4
**Pinkston Panthers SCIO (SC050346)**
## **Year ended 30 June 2025**
## **Independent Examiner's Report to the Trustees of Pinkston Panthers SCIO**
I report on the accounts for the year ended 30 June 2025 set out on pages six to nine.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
## **Basis of the independent examiner's report**
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (1) Which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mathew Gillies LLB (Hons) ACPA FCIE Full member of the Association of Charity Independent Examiners Cowan & Partners Limited 60 Constitution Street Edinburgh EH6 6RR
Date: 31 March 2026
5
**Pinkston Panthers SCIO (SC050346)**
## **Year ended 30 June 2025**
## **Receipts and Payments**
## **Year ended 30 June 2025**
|**Notes**
**Receipts**
Donations & Legacies
**5**
**Income from Charitable Activities:**
**6**
Club Nights & Water Fees
Equipment Sales
Membership & Boat Storage
Race Income & Competitions
Summer Sessions
**Total Receipts**
**Payments relating to Charitable Activities:**
**7**
Accounting
Coaching
Equipment
Minibus Costs
Race & Competition Costs
Sundry Expenses
Water & Container Charges
Website
**Total Payments**
**Surplus/(Deficit) for the year**
**Transfers between funds**
**Cash funds brought forward**
**8**
**Cash funds carried forward**|**Unrestricted Restricted**
**Total Funds**
**Total**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
12,904
-
12,904
-
8,633
-
8,633
8,497
930
-
930
800
1,635
-
1,635
4,090
5,696
5,696
19,725
1,312
-
1,312
-|
|---|---|
||31,110
-
31,110
33,112
690
-
690
660
793
-
793
-
3,220
-
3,220
1,900
553
553
8,752
1,804
-
1,804
5,272
130
-
130
125
22,435
-
22,435
22,010
201
-
201
219|
||29,826
-
29,826
38,938
1,284
-
1,284
(5,826)
-
-
-
-
16,943
-
16,943
22,769
18,227
-
18,227
16,943|
6
**Pinkston Panthers SCIO (SC050346)**
## **Year ended 30 June 2025**
## **Statement of Balances**
## **Cash at Bank and in Hand**
|Cash and bank balances at start of period
Suplus/(Deficit) for the period
Transfer of Funds
**Cash and bank balances at end of period**|Unrestricted Restricted
Total Funds
Funds
Funds
Funds
2025
2024
£
£
£
£
16,943
-
16,943
22,769
1,284
-
1,284
(5,826)
-
-
-
-|
|---|---|
||18,227
-
18,227
16,943|
Accounts are prepared on a receipts and payments basis; however, the following assets and liabilities are in existence at the year-end.
## **Assets**
The Charity owns a minibus which cost £5,800 on purchase.
## **Liabilities**
An Independent Examiners fee of £720 for the year ended 30 June 2025 is due.
## **Notes to the Accounts**
## **1. Basis of Accounting**
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
## **2. Nature and purpose of funds**
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the charity.
7
**Pinkston Panthers SCIO (SC050346)**
## **Year ended 30 June 2025**
## **3. Related Party Transactions**
During the year one Trustee donated £10,704 to the charity and another donated £2,200 from their business.
There were no related party transactions in 2024.
## **4. Trustee Remuneration and Expenses**
The members of the Board of Trustees did not receive any remuneration or expenses in the year (2024: £nil).
## **5. Donations & Legacies**
|**. Donations & Legacies**|||
|---|---|---|
|Donations
Nabili Partnership
**. Income from Charitable Activities**
Club Nights & Water Fees
Equipment Sales
Membership
Race Income & Competitions
Summer Sessions
**. Costs of Charitable Activities**
Accounting
Coaching
Equipment
Minibus Purchase
Minibus Costs
Race Costs
Race Levies
SCA Affiliation
Water & Container Charges
Website|**2025**
**£**
10,704
2,200
12,904
**2025**
**£**
8,633
930
1,635
5,696
1,312
18,206
**2025**
**£**
690
793
3,220
-
553
1.804
-
130
22.435
201
29,826|**2024**
**£**
-
-
**2024**
**£**
8,497
800
4,090
19,725
-
33,112|
|||**2024**
**£**
660
-
1,900
5,800
2,952
2,401
2,871
125
22,010
219
38,938|
## **6. Income from Charitable Activities**
## **7. Costs of Charitable Activities**
8
**Pinkston Panthers SCIO (SC050346)**
**Year ended 30 June 2025**
## **8. Movement in Funds**
||Balance at||||Balance at|
|---|---|---|---|---|---|
||1 July 2024|Received|Paid|Transfers 30 June 2025|Transfers 30 June 2025|
||£|£|£|£|£|
|General|16,943|31,110|(29,826)|-|18,227|
|Restricted|-|-|-|-|-|
|Total|16,943|31,110|(29,826)|-|18,227|
Approved by the Board of Trustees and signed on its behalf
Name 30/03/2026 Date
9